Everything You Need to Know About GSTR-8 for March 2025

As a part of the GST compliance framework, every e-commerce operator registered under GST and required to collect Tax Collected at Source (TCS) must file GSTR-8. For the month of March 2025, the due date to file GSTR-8 is 10th April 2025.

In this blog post, we at Prachi Gupta & Associates, Chartered Accountants, break down everything you need to know about GSTR-8, its applicability, filing requirements, penalties, and other important compliance aspects.

🔍 What is GSTR-8?

GSTR-8 is a monthly return that must be filed by e-commerce operators who are required to collect TCS under Section 52 of the CGST Act. It contains details of:

• Supplies made through the e-commerce platform,

• The TCS collected on such supplies,

• And the amount of TCS deposited with the government.

The purpose of GSTR-8 is to ensure proper tracking of transactions facilitated by e-commerce platforms and the taxes collected and passed on to the government.

🧑‍💻 Who Should File GSTR-8?

GSTR-8 must be filed only by e-commerce operators who:

• Are registered under GST,

• And are required to collect tax at source (TCS) under the GST law.

📌 Note: Sellers selling goods/services via an e-commerce platform are not required to file GSTR-8, unless they themselves are e-commerce operators.

📅 Due Date for Filing GSTR-8

For the month of March 2025, the due date to file GSTR-8 is:

🗓️ 10th April 2025

Filing it before the due date ensures compliance and avoids penalties and interest charges.

📄 Contents of GSTR-8

GSTR-8 includes the following sections:

1. GSTIN of the e-commerce operator

2. Details of supplies made through the e-commerce platform:

   • Supplies made to registered persons

   • Supplies made to unregistered persons

3. Details of Tax Collected at Source (TCS) on the supplies

4. Amendments to details of supplies furnished in earlier returns (if any)

5. Details of interest on delayed payment of TCS

6. Refunds claimed from electronic cash ledger

7. Payment of tax: It auto-populates based on the tax liability arising from TCS collected.

💻 How to File GSTR-8 on GST Portal

Here’s a step-by-step guide:

1. Visit the GST portal

2. Login using your credentials

3. Navigate to Returns > Returns Dashboard

4. Select the relevant financial year and month (March 2025)

5. Click on GSTR-8

6. Fill in the necessary sections with the details of supplies and TCS

7. Submit the form and make the necessary TCS payment

8. File using DSC or EVC

✅ Importance of GSTR-8 Filing

• The details furnished in GSTR-8 by the operator auto-populate into GSTR-2A of the suppliers (sellers).

• Sellers can claim the TCS amount as credit in their electronic cash ledger.

• Helps in matching transactions and ensuring transparency in e-commerce transactions.

❌ Penalty for Late Filing of GSTR-8

Delay in filing GSTR-8 attracts:

• Late fees: ₹100 per day under CGST and ₹100 under SGST (Total ₹200/day), subject to a maximum of ₹5,000.

• Interest @18% p.a. is also applicable on the amount of tax (TCS) to be paid.

⚠️ Common Mistakes to Avoid

• Not updating amendments to previously reported transactions

• Failing to match invoices and TCS collected properly

• Ignoring reconciliation with supplier returns

• Missing the due date and incurring penalties

📌 Final Words

Filing GSTR-8 accurately and on time is essential for every e-commerce operator. It not only ensures compliance but also facilitates timely credit for sellers operating through the platform.

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